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ERISA Outline Book Index

W-2 WAGES

* Compensation definition under section 415, (Ch1A/Def-Compensation)

WAIVER OF ACCRUED BENEFITS, see ANTI-CUTBACK RULE

WAIVER OF CLAIMS AGAINST EMPLOYER/WAIVER OF ERISA CLAIMS

* Anti-alienation/anti-assignment rule doesn't interfere with waiver of contested claims under ERISA, (Ch13B/SecIV/PtG.4.c.)

* Condition for early retirement is not prohibited transaction, (Ch14/SecII/PtD.3.)

* Knowing and voluntary waiver of ERISA claims is valid, (Ch13B/SecIV/PtG.4.)

- Constructive knowledge of claims, (Ch13B/SecIV/PtG.4.d.)

- Factors to determine if waiver is knowing and voluntary, (Ch13B/SecIV/PtG.4.a.)

* Prohibited transaction rules not violated by reason of valid waiver of ERISA claims, (Ch13B/SecIV/PtG.4.b.)

WAIVER OF DISTRIBUTION ELECTION PERIOD, see DISTRIBUTIONS

WEAR-AWAY RULE, see ACCRUAL OF BENEFITS

WEEKEND/HOLIDAY RULE, EXTENSION OF DEADLINES UNDER, see ADP AND ACP TESTING, AMENDMENT OF PLAN (Remedial amendment period), DEDUCTION LIMITS, FILING DATES, MINIMUM FUNDING RULES

WEIGHTED AVERAGE INTEREST RATES, see TABLES

WELFARE BENEFIT PLAN, see EMPLOYEE BENEFIT PLAN

WINDOW BENEFITS

* Anti-cutback rule: window benefits generally not protected benefits, 

* Definitely determinable benefit requirement not violated, (Ch3A/SecIII/PtA.5.a.1))

* Nondiscrimination testing: only employees who satisfy the conditions for eligibility to elect a window benefit are treated as having that benefit available to them, (Ch9/SecXI/PtB.2.b.2))

WINDSOR CASE, see SPOUSE/SAME-SEX MARRIAGE

WITHHOLDING RULES

* 20% withholding rule on eligible rollover distributions that are not directly rolled over, (Ch7/SecVI/PtA.2.)

* $200 exception from mandatory withholding rule, (Ch7/SecVI/PtA.2.c.)

* Death benefits: withholding requirements, (Ch7/SecXIV/PtE)

- Application of 20% mandatory withholding, (Ch7/SecXIV/PtE.1.)

* Deposit of withholding, (Ch7/SecVI/PtA.1.c.)

- Electronic depositing mandatory after 2010, (Ch7/SecVI/PtA.1.c.)

* Elective withholding for distributions that are not eligible for rollover, (Ch7/SecVI/PtA.3.b.)

- Elective withholding not available on Internal Roth Conversions of otherwise nondistributable funds, (Ch7/SecIV/PtC.1.a.2)d)i))

* Electronic deposit of withholding, (Ch7/SecVI/PtA.1.c.)

- Mandatory after 2010, (Ch7/SecVI/PtA.1.c.)

- Rules in effect prior to 2011, (Ch7/SecVI/PtA.1.c.2))

* Eligible rollover distribution subject to 20% mandatory withholding if not directly rolled over, (Ch7/SecVI/PtA.2.)

* Employer acting as agent for payor, (Ch7/SecVI/PtA.1.a.)

* Employer securities distributed from the plan are subject to special withholding rules, (Ch7/SecVIII/PtD)

* Failure to withhold, (Ch7/SecVI/PtF)

* Federal income tax withholding, (Ch7/SecVI/PtA)

* FICA and FUTA not applicable to distributions, (Ch7/SecVI/PtC)

* Form 945 for reporting withholding, (Ch7/SecVI/PtE)

* Hardship withdrawals not subject to 20% withholding rule, (Ch7/SecVI/PtA.3.b.3))

* IRAs not subject to 20% mandatory withholding rule, (Ch7/SecVI/PtA.3.b.4))

* Lump sum distribution: withholding rate not affected by income averaging election, (Ch7/SecVII/PtG)

* Mandatory withholding for eligible rollover distributions not directly rolled over, (Ch7/SecVI/PtA.2.)

- Exception if distribution under $200, (Ch7/SecVI/PtA.2.c.)

* Minimum distributions, 7.288, (Ch7/SecVI/PtA.2.h.)

* Noncash distributions: withholding requirements, (Ch7/SecVI/PtA.2.g.)

- Exception for employer securities, see Employer securities below

* Nonqualified deferred compensation: withholding requirements, see NONQUALIFIED DEFERRED COMPENSATION

* Nonresident aliens: withholding on their distributions, (Ch7/SecIII/PtH.1.b.1))

* Notice relating to rollover option, see DISTRIBUTIONS (Notice and consent requirements), ROLLOVERS

* Participant loan: special withholding rules regarding offset against accrued benefit, (Ch7/SecIX/PtE.3.b.)

* Payor may accept responsibility for withholding, (Ch7/SecVI/PtA.1.)

* Penalties for failure to withhold, (Ch7/SecVI/PtF)

- Rollover to ineligible recipient plan, (Ch7/SecVI/PtF.3.)

* Plan administrator generally is responsible for withholding, (Ch7/SecVI/PtA.1.)

* QDRO payments, (Ch7/SecXV/PtC)

* Section 403(b) plans are subject to withholding rules, (Ch7/SecVI/PtA)

* Section 457 plans: withholding on distributions from these plans, (Ch16/SecIII/PtA.9.f.)

- Governmental 457(b) plans subject to 20% withholding rule on eligible rollover distributions. (Ch16/SecIII/PtA.9.f.2))

* State income tax withholding, (Ch7/SecVI/PtB)

* Unclaimed property fund

- Withholding requirements when IRA assets are escheated to State’s unclaimed property fund, (Ch7/SecII/PtB.7.e.)

WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2008 (WRERA), see MINIMUM DISTRIBUTIONS, PENSION PROTECTION ACT OF 2006

WRITTEN DOCUMENT, (Ch3A/SecIII/PtA.1.c.)

WRONGFUL DISCHARGE CLAIM UNDER ERISA, see ENFORCEMENT OF ERISA